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Are best endeavours taxable supplies? The High Court says yes

Corrs Chambers Westgarth
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Australia
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February 6 2013

The High Court of Australia has held that GST is payable by an airline on the sale of a plane ticket even if the customer does not turn up for the

The Qantas decision: forfeited deposits, promises and GST liabilities

Bell Gully
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Australia, New Zealand
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December 6 2012

A split decision of the High Court in Australia has held that GST was chargeable on non-refundable air fares retained by Qantas when passengers either cancelled their bookings or didn't show for their flights

No GST refund on unused airline fares

Borden Ladner Gervais LLP
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Australia
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November 20 2012

Like many airlines, Qantas regularly overbooks flights on the assumption that not all passengers will turn up

Is an airline entitled to a refund of GST paid on unused air fares?

Cordato Partners
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Australia
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October 31 2012

Contracts of Carriage by air are a peculiar kind of contract because the carrierairline can forfeit the air fare of the passenger who does not 'turn up' for the flight

Commissioner of Taxation v Qantas Airways Ltd 2012 HCATrans 131 and 132

Norton Rose Australia
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Australia
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September 26 2012

On 5 and 6 June 2012, the High Court heard the Commissioner of Taxation’s appeal against the Full Federal Court decision in Qantas Airways Limited v Commissioner of Taxation 2011 FCAFC 113

The carbon pricing mechanism: an industry focus

Norton Rose LLP
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Australia
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July 26 2011

On 10 July 2011, the Australian Federal Government announced details of its proposed carbon pricing mechanism (the Mechanism

Expenses in relation to a pilot’s licence not deductible

Piper Alderman
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Australia
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May 27 2011

In a recent AAT decision a lawyer sought to obtain a deduction for the expenses of converting his New Zealand private pilot’s licence (first obtained in 1982) to an Australian one

Not flying but still supplying: forfeited airfares and GST

Clayton Utz
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Australia
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December 9 2010

In a decision handed down by the AAT this week, GST was held to still be payable by Qantas on fares (for domestic travel) that are forfeited by passengers who fail to take their booked flight

Supply of foreign currency on departure side of airport

Piper Alderman
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Australia
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October 6 2009

The natural construction of the GST Act would have considered that the supply of foreign currency is a supply of money and therefore a financial supply which is input taxed

Search results

Are best endeavours taxable supplies? The High Court says yes

The Qantas decision: forfeited deposits, promises and GST liabilities

No GST refund on unused airline fares

Is an airline entitled to a refund of GST paid on unused air fares?

Commissioner of Taxation v Qantas Airways Ltd 2012 HCATrans 131 and 132

The carbon pricing mechanism: an industry focus

Expenses in relation to a pilot’s licence not deductible

Not flying but still supplying: forfeited airfares and GST

Supply of foreign currency on departure side of airport

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